2025 (1) TMI 1305

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....rance: For the Petitioner(s) No. 1: Mr. Apurva N Mehta (7202). For the Respondent(s) No. 1,2,3: Mr CB Gupta (1685). For the Respondent(s) No. 4: Notice Served. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1.Heard learned advocate Mr. Apurva N Mehta for the petitioner and learned advocate Mr. C B Gupta for the respondents nos. 1 to 3. 2. By this petition under Art....

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....023." 3. The brief facts of the case are that the petitioner is a private Ltd. Company incorporated on 28.02.2023 at Mumbai and is also carrying on business in the State of Gujarat. The petitioner-Company has applied for GST registration under the provisions of the Central/ Gujarat Goods and Services Tax Act, 2017 (for short 'GST Act') and was granted registration No. 24ABKCS2891K1ZU w.e.f. 04.....

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....Company therefore applied for revocation of cancellation of the registration by application dated 28.06.2023. The respondent-authority issued the show-cause notice dated 18.08.2023 calling upon the petitioner as to show-cause why the application for revocation should not be rejected as no business activity was carried out at the principal place of business. The petitioner was also called upon to s....

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....lication for revocation of cancellation of the registration. The Appellate Authority rejected the appeal by order dated 30.10.2023 reiterating the reasons assigned by the adjudicating authority. 5. Learned advocate Mr. Apurva Mehta submitted that the impugned show-cause notice as well as the order for cancellation of registration are cryptic and without any reason. It was therefore submitted th....